---
type: "Bill"
title: "Taxes, Hotel Motel - As enacted, authorizes an additional privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator in metropolitan counties having a population less than 25,000. - Amends TCA Title 7, Chapter 4, Part 1."
description: "Taxes, Hotel Motel - As enacted, authorizes an additional privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator in metropolitan counties having a population less than 25,000. - Amends TCA Title 7, Chapter 4, Part 1."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 2139"
citation: "Tennessee SB 2139 (112)"
classification: ["bill"]
subjects: ["Hotel Motel", "Taxes"]
status: "enacted"
primary_sponsors: ["Marsh", "Reeves"]
version_count: 1
action_count: 42
vote_count: 8
first_action: "2022-01-31"
last_action: "2022-05-02"
source: "openstates"
source_identifier: "ocd-bill/ce998921-421a-4038-a952-7f208e4e6248"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2139&GA=112"
source_hash: "b366f98a4b8b1bb81a0ad7aeb22148ab20613867e76dc3a8ebd7a950b2a477f8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 2139 (112) — Taxes, Hotel Motel - As enacted, authorizes an additional privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator in metropolitan counties having a population less than 25,000. - Amends TCA Title 7, Chapter 4, Part 1.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB2139.pdf)

## Votes

- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Government Committee 3/8/2022 — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/4/2022 3/31/2022 (2) — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/29/2022 (3) — **0–0** (pass) · lower
- SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/23/2022 Passed (2) — **8–0** (pass) · upper
- FLOOR VOTE: Motion to Adopt 3/30/2022 Passed (1) — **31–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/23/2022 (4) — **0–0** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/4/2022 Passed (1) — **65–11** (pass) · lower
- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass; ref to Finance, Ways, and Means Committee 3/15/2022 (5) — **0–0** (pass) · lower

## Sponsors

- Marsh — primary (person)
- Reeves — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-31** Filed for introduction `introduction, reading-1`
- **2022-01-31** Filed for introduction `introduction, reading-1`
- **2022-02-02** Introduced, Passed on First Consideration `introduction`
- **2022-02-02** Intro., P1C. `introduction`
- **2022-02-03** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2022-02-03** P2C, ref. to Local Government Committee `referral-committee`
- **2022-02-07** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2022-03-01** Placed on Senate State and Local Government Committee calendar for 3/8/2022
- **2022-03-02** Placed on s/c cal Property & Planning Subcommittee for 3/8/2022
- **2022-03-07** Sponsor(s) Added.
- **2022-03-08** Action deferred in Senate State and Local Government Committee to 3/15/2022
- **2022-03-08** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2022-03-09** Placed on Senate State and Local Government Committee calendar for 3/15/2022
- **2022-03-09** Placed on cal. Local Government Committee for 3/15/2022
- **2022-03-15** Action deferred in Senate State and Local Government Committee to 3/22/2022
- **2022-03-15** Rec. for pass; ref to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2022-03-16** Placed on Senate State and Local Government Committee calendar for 3/22/2022
- **2022-03-16** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/23/2022
- **2022-03-16** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2022-03-22** Placed on Senate State and Local Government Committee calendar for 3/23/2022
- **2022-03-22** Action deferred in Senate State and Local Government Committee to 3/23/2022
- **2022-03-23** Recommended for passage, refer to Senate Calendar Committee
- **2022-03-23** Placed on cal. Finance, Ways, and Means Committee for 3/29/2022
- **2022-03-23** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2022-03-28** Placed on Senate Consent Calendar 2 for 3/30/2022
- **2022-03-29** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2022-03-30** Engrossed; ready for transmission to House
- **2022-03-30** Passed Senate, Ayes 31, Nays 0 `passage`
- **2022-03-30** Placed on cal. Calendar & Rules Committee for 3/31/2022
- **2022-03-31** Rcvd. from S., held on H. desk.
- **2022-03-31** H. Placed on Regular Calendar for 4/4/2022
- **2022-04-04** Passed H., Ayes 65, Nays 11, PNV 11 `passage`
- **2022-04-04** Subst. for comp. HB.
- **2022-04-04** Comp. SB subst.
- **2022-04-05** Signed by Senate Speaker
- **2022-04-05** Enrolled and ready for signatures
- **2022-04-06** Signed by H. Speaker
- **2022-04-07** Transmitted to Governor for action.
- **2022-04-14** Signed by Governor. `executive-signature`
- **2022-05-02** Effective date(s) 04/14/2022
- **2022-05-02** Pub. Ch. 876
- **2022-05-02** Comp. became Pub. Ch. 876

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ce998921-421a-4038-a952-7f208e4e6248`. Confidence: reported (aggregated from official Tennessee legislature records).